Author  –   Gyan Prakash  (BA LLB, 4TH  YEAR, THE ICFAI UNIVERSITY) Co-Author – Prof. Parth Upadhyay (ASSISTANT PROFESSOR, THE ICFAI UNIVERSITY) Abstract The Goods and Services Tax (GST) Act, 2017, introduced a paradigm shift in India’s indirect tax regime. One of the key aspects of this transformation is the classification of bundled supplies into “composite”